Below is the comparative balance sheet for Swifty Corporation.

		Dec. 31, 2017			Dec. 31, 2016
Cash		$16,500			$20,900
Short-term investments		24,800			18,800
Accounts receivable		42,700			45,400
Allowance for doubtful accounts		(1,700	)		(2,000	)
Prepaid expenses		4,200			2,400
Inventory		81,200			65,700
Land		49,700			49,700
Buildings		125,700			73,400
Accumulated depreciationbuildings		(29,800	)		(22,800	)
Equipment		53,200			46,300
Accumulated depreciationequipment		(19,100	)		(15,500	)
Delivery equipment		38,800			38,800
Accumulated depreciationdelivery equipment		(22,100	)		(20,700	)
Patents		15,200			0
		$379,300			$300,400
Accounts payable		$26,300			$15,800
Short-term notes payable (trade)		4,000			5,900
Accrued payables		3,000			4,600
Mortgage payable		72,900			53,900
Bonds payable		50,100			62,200
Common stock		140,800			103,000
Paid-in capital in excess of par		10,100			3,900
Retained earnings		72,100			51,100
		$379,300			$300,400

Dividends in the amount of $15,000 were declared and paid in 2017. From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.)